Ericsson, Heribertus Marcel (2022) Tinjauan Pengenaan PPN DPP Nilai Lain 1% Atas Jasa Kurir dan Jasa Pengurusan Transportasi (JPT) di KPP Pratama Jakarta Pesanggrahan. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Heribertus Marcel Ericsson_2301190581.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (28kB) |
|
Text (Abstrak)
02. Abstrak_Heribertus Marcel Ericsson_2301190581.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (8kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Heribertus Marcel Ericsson_2301190581.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (48kB) |
|
Text (BAB I)
05. Bab I_ Heribertus Marcel Ericsson_2301190581.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (81kB) |
|
Text (BAB II)
06. Bab II_ Heribertus Marcel Ericsson_2301190581.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (143kB) |
|
Text (BAB III)
07. Bab III_ Heribertus Marcel Ericsson_2301190581.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (362kB) |
|
Text (BAB IV)
08. Bab IV_ Heribertus Marcel Ericsson_2301190581.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Heribertus Marcel Ericssoni_2301190581.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (79kB) |
Abstract
Mekanisme pemungutan PPN atas Jasa Kurir dan Jasa Pengurusan Transportasi di KPP Pratama Jakarta Pesanggrahan yang memiliki sistem franchise adalah melalui Pemusatan PPN. Lalu, mekanisme pelaporan SPT Masa PPN atas Jasa Kurir dan Jasa Pengurusan Transportasi (JPT) di KPP Pratama Jakarta Pesanggrahan mengacu pada PMK Nomor 9/PMK.03/2018 Tentang perubahan atas peraturan menteri keuangan nomor 243/PMK.03/2014 tentang surat pemberitahuan (SPT). Terdapat dua hambatan yang ditemui dalam pengenaan PPN atas Jasa Kurir dan Jasa Pengurusan Transportasi (JPT) di KPP Pratama Jakarta Pesanggrahan. Pertama adalah ketika membandingkan beban usaha dengan kontrak, lalu yang kedua adalah para Wajib Pajak yang lupa terkait pelaporan SPT Masa PPN jika diakhir bulan adalah hari libur. Penelitian ini menggunakan dua metode. Metode pertama adalah penelitian kepustakaan yakni dengan mengumpulkan informasi dari berbagai sumber seperti jurnal, tesis, disertasi, berita, peraturan perundang-undangan, buku, dan sumber lainnya yang terkait dengan topik penelitian. Metode kedua adalah melakukan wawancara dengan Account Representative KPP Pratama Jakarta Pesanggrahan untuk menanyakan pertanyaan terkait topik penelitian yang akan dibahas./ The mechanism for collecting VAT on Courier Services and Transportation Management Services at KPP Pratama Jakarta Pesanggrahan which has a franchise system is through VAT Centralization. Then, the reporting mechanism for the Periodic VAT SPT on Courier Services and Transportation Management Services (JPT) at KPP Pratama Jakarta Pesanggrahan refers to PMK Number 9/PMK.03/2018 concerning changes to the regulation of the minister of finance number 243/PMK.03/2014 regarding notification letters (SPT). There are two obstacles encountered in the imposition of VAT on Courier Services and Transportation Management Services (JPT) at KPP Pratama Jakarta Pesanggrahan. The first is when comparing operating expenses with contracts, then the second is the taxpayer who forgets to report the VAT Period SPT if the end of the month is a holiday. This research uses two methods. The first method is library research, namely by collecting information from various sources such as journals, theses, dissertations, news, laws and regulations, books, and other sources related to the research topic. The second method is to conduct an interview with the Account Representative of KPP Pratama Jakarta Pesanggrahan to ask questions related to the research topic to be discussed.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Jasa Kurir, Jasa Pengurusan Transportasi, Pemusatan PPN, Courier Services, Transportation Management Services, VAT Centralization |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Pajak Pertambahan Nilai |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 14 Mar 2023 07:45 |
| Last Modified: | 14 Mar 2023 07:45 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1139 |
Actions (login required)
 |
View Item |